Tagging the PDF also helps establish a logical reading order for people that use screen readers or access the document using the text reflow tool. Maintaining a logical reading order is essential to creating an accessible document.
To show the reading order, go to the View tab and select View Setting > Navigation Panels > Order.
Within the Order View you can use the up and down arrow keys to navigate the current reading order of the document. To adjust the reading order, click and drag an element to the appropriate location.
You can also view and change the reading order by using the Reading Order tool. With the Touch Up Reading Order tool, checkmark the Show page content groups with Page content order selected. This will show a numbered order for each tag.
For elements that are out of order, you can click and drag the element in the order navigation panel:
If the PDF contains elements such as links or form fields, then it will be necessary to set the logical tab order for screen readers. Go to the View tab and select View Setting > Navigation Panels > Pages. In the Pages View right-click the thumbnail and go to Properties...
Ensure the Tab Order has the option Use Document Structure selected.